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Highlights / Annotations / Catch Notes For June

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Showing 2101 to 2150 of 6336 Records

1 ....39 40 41 424344 45 46 47........ 127

June 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - extension of period of limitation from 6 years to 10 years - In plain terms a notice which had become time barred prior to 01.04.2021......
June 1, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - share application money receipts - Even though there were circumstances leading to suspicion, yet having taken an action......
June 1, 2022 Case Laws Income Tax

Nature of income - Income from other sources - interest income received u/s. 28 of Land Acquisition Act, 1984 as taxable u/s 56(2)(viii) r.w.s. 145A(b) - Scope of......
June 1, 2022 Case Laws Income Tax

Assessment u/s 153A - on-money in land transaction - simply because the buyer did not say anything about the ‘on money payment’, statement of the assessee in the absence....
June 1, 2022 Case Laws Income Tax

Rejection of books of accounts - estimation of sales - the recording of the statement by survey team under section 131(1) is not valid. Thus, no cognizance of such......
June 1, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO offered the income arising on purchase and sale of shares as business income and duly accepted by the Assessing Officer, the realignment of.....
June 1, 2022 Case Laws Customs

Revocation of Customs Broker License - exporters have fraudulently availed excess ITC, by receiving the goods at inflated prices from their supplier - The enquiry......
June 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - period of limitation - whether the issuance of Recovery Certificate would not trigger the right to sue. - A liability in respect of a claim arising.....
June 1, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Validity of order of NCLT admitting the application, bearing the signature of one member only -Pronouncement of the order in accordance with Rule 151 and 152 of......
June 1, 2022 Case Laws Insolvency and Bankruptcy

Quantification of CIRP cost - monthly fees payable to the Applicant under the Service Agreement - This Tribunal has clearly laid down that findings on questions of fact,....
June 1, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Company/ corporate debtor under liquidation - non-receipt of limited notice or receipt of defective limited notice - Personal Guarantor - whether the Demand......
June 1, 2022 Case Laws Central Excise

Admissibility of CENVAT Credit - capital goods used for setting up, erection and commissioning of the power plant - There are no merits in the submissions of the Revenue....
June 1, 2022 Case Laws VAT and Sales Tax

Refund/Reimbursement of the local tax paid - Intra-State purchase of declared goods - entitlement to refund is subject to the condition that CST is paid on inter-State......
June 30, 2021 Case Laws Service Tax

Constitutional Validity of Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 - levy of service tax - composite contract - Contractors......
June 30, 2021 Case Laws GST

Levy of state tax on petrol and diesel - inclusion of petrol and diesel in the GST regime - Article 279 A (6) of the Constitution of India - GST Council, Central......
June 30, 2021 Case Laws GST

Validity of order passed u/s 74(1) - No sufficient time was afforded to the petitioner to represent his case; (b) order of assessment passed ex parte in nature, does not....
June 30, 2021 Case Laws Income Tax

Vivad Se Vishwas scheme 2020 - ITAT had condoned the delay in filing the appeal - Once it is considered that the appeal before the Tribunal is deemed as having been......
June 30, 2021 Case Laws Income Tax

Agricultural income or not - Profit from the sale of Jaggery - As also seen that though manufacturing of jaggery can be done by a small scale by a group of farmers by......
June 30, 2021 Case Laws Income Tax

Unverifiable purchases - Merely maintaining the books of accounts and not giving a plausible explanation regarding the purchases, the same cannot be stated that it is......
June 30, 2021 Case Laws Income Tax

Assessment u/s 153A - Disallowance of section 80IAB - CIT(A) has already rejected the contention of the AO in remand proceeding which were based on the appraisal report.....
June 30, 2021 Case Laws Income Tax

Ad hoc disallowance of expenses - the disallowance @ 25% made by the A.O. is on the higher side, since the assessee is a limited company and its accounts are being......
June 30, 2021 Case Laws Income Tax

Penalty levied u/s 271B - delayed furnishing of tax audit report u/s 44AB due to delay in getting statutory audit report under companies act - assessee had indeed......
June 30, 2021 Case Laws Income Tax

Estimation of interest income - the cancellation of banking license of the assessee and settlement of the advances is under one time settlement Scheme (OTS) etc. The......
June 30, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Whether waiver of loan has been held to be capital receipt - the basis for assuming jurisdiction u/s. 263 of the Act is Note II to Schedule......
June 30, 2021 Case Laws Insolvency and Bankruptcy

Legality of approved Resolution Plan - Since FSP is a different nature of company than a normal Corporate Debtor, where in thousands, Lakhs of Small Investors invest......
June 30, 2021 Case Laws Service Tax

Valuation - exclusion of reimbursement of expenses - The reply does not contain the bifurcation of the amounts liable to service tax and the reimbursable expenses, which....
June 30, 2021 Case Laws VAT and Sales Tax

Validity of attachment notice - recovery of arrears of sales tax - for the purpose of recovery of any amount due under this Act, it is only the specified officers of the....
June 29, 2021 Case Laws GST

Levy of GST / IGST - training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, Haryana - the training imparted by M/S.....
June 29, 2021 Case Laws Income Tax

Direct Tax Vivad Se Vishwas Act, 2020 - It is a matter of first principles that the order of condonation of delay relates to the appeal and once delay has been condoned.....
June 29, 2021 Case Laws Income Tax

Recovery proceedings - Attachment of property - ownership over the property in respect of which the petitioner is now seeking to exercise an exclusive right as an owner.....
June 29, 2021 Case Laws Income Tax

Exemption u/s 11 - eligible for registration under section 12A - the appellant, the Delhi Police Welfare And Recreational Club Fund is charitable in its objects and is a....
June 29, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - defect in the SCN - AO has issued a generic show cause notice in a printed form without mentioning the specific charge by striking off the......
June 29, 2021 Case Laws Income Tax

Revision u/s 263 - period of limitation - We adopting a cautious but not a pedantic approach, though, refrain from restraining the A.O from proceeding with the......
June 29, 2021 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG on sale of shares - all the documentary evidences have not been found to be non genuine and the source of sale consideration is well......
June 29, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - All the documentary evidences shows no iota of evidence that there was any intention of the assessee to evade tax by over stating the......
June 29, 2021 Case Laws Customs

Amendment of shipping bills - It would be too harsh to state in such circumstances, specifically in the light of the facts as noticed by me above in paragraph Nos.2 to 5....
June 29, 2021 Case Laws Customs

Release of seized goods - Black Pepper - freely importable goods or not - The prayer sought for in the writ petition is not maintainable or rather has to be taken to be.....
June 29, 2021 Case Laws Customs

Revocation of Customs Broker License - alleged undervaluation - It is not within the remit of the customs broker to be conversant with the negotiations on price or the......
June 29, 2021 Case Laws Customs

Continuation of Suspension of Customs Broker Licence - overvaluing the export goods - The appellant could not bring any evidence to negate the prima facie findings of......
June 29, 2021 Case Laws Central Excise

Refund of excess paid excise duty - It is clear from these documents that the appellant has not claimed rebate on these invoices. They have also furnished the......
June 29, 2021 Case Laws VAT and Sales Tax

Unnecessary delay - In the present case, undoubtedly, the assessees are adopting the delay tactics. Unfortunately, the system also supports such litigants in disposal of....
June 29, 2021 Case Laws VAT and Sales Tax

Maintainability - requirement with the pre-deposit or security - The Tribunal has considered the relevant aspects namely the financial position of the petitioner and has....
June 29, 2021 Case Laws VAT and Sales Tax

Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this......
June 29, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - After having admitted that the Ext. P1 cheque was issued by him, in the absence of a plausible and satisfactory......
June 29, 2021 Case Laws Indian Laws

Dishonor of Cheque - Requirement to deposit of the amount - the word used in Section 138 is "fine" and therefore, discretion is available to the Court under Section 148.....
June 28, 2021 Case Laws GST

Reversal of Input Tax Credit - loss arising from manufacturing process - The reversal of ITC involving Section 17(5)(h) by the Revenue, in cases of loss by consumption......
June 28, 2021 Case Laws Income Tax

Disallowance of interest on advances to subsidiaries u/s.40A - AO was of the opinion that the assessee has diverted interest bearing funds to subsidiaries for......
June 28, 2021 Case Laws Income Tax

Revision u/s 263 - Jurisdiction of AO - There was no change of jurisdiction sought by the Revenue as per Section 124 read with Section 120 of the Income Tax Act, 1961.......
June 28, 2021 Case Laws Income Tax

Rejection of books of accounts - difference in stock - Once the difference is very negligible which can be due to various factors and reasons including the quality of......
June 28, 2021 Case Laws Income Tax

LTCG - cost of acquisition of shares - Since the assessee has not submitted Balance Sheet as on 1st April 1981 of the company M/s. Somani & Co. Pvt. Ltd., in our......

1 ....39 40 41 424344 45 46 47........ 127

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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